(35 ILCS 505/13a.2) (from Ch. 120, par. 429a2)
Sec. 13a.2.
Each motor carrier shall keep records which
accurately reflect the type and number of gallons of motor fuel consumed,
the number of miles traveled with each type of fuel on the highways of each
jurisdiction and the highways of Illinois, the type and number of gallons
of tax paid fuel purchased in this State, and every jurisdiction, and
the number of miles traveled and the amount of fuel consumed on the highways of
this State and every jurisdiction. Licensees shall preserve the records for a
period of 4 years from the due date of their returns or the date filed,
whichever is later. In the absence of such records, the Department shall
presume that one gallon of fuel is used for each 4.0 miles traveled in this
State. Every authorized agent of the Department shall have power to make any
reasonable investigations to prevent avoidance of the tax imposed by Section
13a hereof.
Failure to provide records demanded for the purpose of audit extends the
statute of limitations until the records are provided.
(Source: P.A. 88-480.)
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